Section 132, The Bankruptcy Act, 2009

If any creditor, or any person claiming to be a creditor, in abankruptcy proceeding, wilfully and with intent to defraud makes any false claim or any proof, declaration or statement or account which is untrue in any material particular, he commits an offence and is liable on conviction to a fine not exceeding Le20,000,000 or to imprisonment for a term not exceeding one year or to both the fine and imprisonment.